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IIA IAA-IAP Korean Exam Syllabus Topics:

IIA Internal Audit Practitioner (IAA-IAP Korean Version) Sample Questions:

1. 감사 업무의 어느 단계에서 담당 책임자는 이미 완료된 업무와 앞으로 수행해야 할 남은 업무를 파악하게 될까요?

A) 자원을 할당할 때.
B) 테스트 접근 방식을 개발할 때.
C) 작업 계획을 문서화할 때.

2. 통제 조건 테스트의 주요 목적은 무엇입니까?

A) 통제가 제대로 이루어지고 있는지 파악하기 위해서입니다.
B) 제어 장치가 효과적으로 작동하는지 여부를 판단하기 위함입니다.
C) 최종 계정 잔액에 존재할 수 있는 주요 오류 또는 부정 패턴을 식별합니다.

3. 상황을 통제하거나 수정하기 위한 어떠한 조치도 취하지 않을 경우, 환경에 존재하는 상황으로 인해 손실이 발생할 확률은 다음 중 어떤 유형의 위험으로 알려져 있습니까?

A) 제어
B) 잔여물
C) 내재적

4. 최고 감사 책임자는 최종 감사 보고서를 발행하기 전에 경영진과 결론 및 권고사항을 논의하기 위한 종료 회의를 소집했습니다. 다음 중 종료 회의를 문서화해야 하는 주요 이유는 무엇입니까?

A) 기준에 따르면 내부 감사자는 종료 회의를 문서화해야 합니다.
B) 내용에 대한 의견 불일치가 발생할 경우 해당 정보가 필요할 수 있습니다.
C) 토론 결과는 내부 감사자의 성과 평가의 일부입니다.

5. 새로 채용된 내부 감사 담당자가 지난 4년간 특정 제품의 판매량을 조사하라는 요청을 받았습니다. 감사 담당자는 다음 중 어떤 분석적 검토 기법을 사용해야 할까요?

A) 외부 벤치마킹.
B) 비율 분석.
C) 추세 분석.

Solutions: